---
title: HB 28. Colquitt County; ad valorem tax for county purposes; provide homestead exemption
collection: bills
id: 2025-2026/hb28
cite_as: HB 28, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb28
md_url: https://georgiacommons.org/bills/2025-2026/hb28.md
text_url: https://georgiacommons.org/bills/2025-2026/hb28/text
source_url: https://www.legis.ga.gov/legislation/69308
date: 2025-05-13
status: passed
corpus_version: bills-2026-08-28
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 881
omitted_url: https://georgiacommons.org/bills/2025-2026/hb28.md?full=1
bill_number: HB 28
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-05-13
last_action: Effective Date 2025-05-13
sponsors:
  - Charles Cannon
text_version: Enrolled
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB28/2025
upstream_id: 1916854
summaries_model: claude-sonnet-5
topic_tags:
  - property taxes
  - homestead exemption
  - Colquitt County
  - local referendum
---

# HB 28. Colquitt County; ad valorem tax for county purposes; provide homestead exemption

## Text

25 LC 62 0019/AP
House Bill 28 (AS PASSED HOUSE AND SENATE)
By: Representative Cannon of the 172nd
A BILL TO BE ENTITLED
AN ACT
To provide a homestead exemption from Colquitt County ad valore m taxes for county1
purposes in the amount of $10,000.00 of the assessed value of the homestead for residents2
of that county; to provide for definitions; to specify the term s and conditions of the3
exemption and the procedures relating thereto; to provide for a pplicability; to provide for4
compliance with constitutional requirements; to provide for a r eferendum, effective dates,5
automatic repeal, mandatory execution of election, and judicial remedies regarding failure6
to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.7
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
SECTION 1.9
(a) As used in this Act, the term:10
(1) "Ad valorem taxes for county purposes" means all ad valore m taxes for county11
purposes levied by, for, or on behalf of Colquitt County, except for any ad valorem taxes12
to pay interest on and to retire county bonded indebtedness.13
(2) "Homestead" means homestead as defined and qualified in Code Section 48-5-40 of14
the O.C.G.A., as amended, with the additional qualification that it shall include not more15
than five contiguous acres of homestead property.16
H. B. 28
- 1 -
25 LC 62 0019/AP
(b) Each resident of Colquitt County is granted an exemption on such person's homestead17
from Colquitt County ad valorem taxes for county purposes in the amount of $10,000.00 of18
the assessed value of that homestead. The value of such property in excess of such exempted19
amount shall remain subject to taxation.20
(c) A person shall not receive the homestead exemption granted by subsection (b) of this21
section unless such person or person's agent files an application with the tax commissioner22
of Colquitt County, giving such information relative to receivi ng such exemption as will23
enable the tax commissioner of Colquitt County to make a determination regarding the initial24
and continuing eligibility of suc h person for such exemption. The tax commissioner of25
Colquitt County shall provide application forms for this purpose.26
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of27
the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year28
so long as the person granted the homestead exemption under subsection (b) of this section29
occupies such residence as a homestead. After a person has filed the proper application as30
provided in subsection (c) of this section, it shall not be nec essary to make application31
thereafter for any year, and the exemption shall continue to be allowed to such person. It32
shall be the duty of any person granted the homestead exemption under subsection (b) of this33
section to notify the tax commissioner of Colquitt County in the event that such person for34
any reason becomes ineligible for such exemption.35
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any36
state ad valorem taxes, county or independent school district ad valorem taxes for educational37
purposes, or municipal ad valorem taxes for municipal purposes. The homestead exemption38
granted by subsection (b) of this section shall be in lieu of a nd not in addition to the39
homestead exemption provided in Code Section 48-5-44, but shall be in addition to any other40
homestead exemption applicable to Colquitt County ad valorem taxes for county purposes.41
(f) The exemption granted by subsection (b) of this section shall apply to all taxable years42
beginning on or after January 1, 2027.43
H. B. 28
- 2 -
25 LC 62 0019/AP
SECTION 2.44
In accordance with the requirements of Article VII, Section II of the Constitution of the State45
of Georgia, this Act shall not become law unless it receives the requisite two-thirds' majority46
vote in both the Senate and the House of Representatives.47
SECTION 3.48
The election superintendent of Colquitt County shall call and conduct an election as provided49
in this section for the purpose of submitting this Act to the electors of Colquitt County for50
approval or rejection. The election superintendent shall conduct that election on the date of51
the general primary in 2026 and shall issue the call and conduct that election as provided by52
general law. The election superintendent shall cause the date and purpose of the election to53
be published once a week for two weeks immediately preceding th e date thereof in the54
official organ of Colquitt County. The ballot shall have written or printed thereon the words:55
"( ) YES56
57
( ) NO58
59
Shall the Act be approved which provides a homestead exemption from
Colquitt County ad valorem taxes for county purposes in the amo unt of
$10,000.00 of the assessed value of the homestead for residents of that
county?"
All persons desiring to vote for approval of the Act shall vote "Yes," and all persons desiring60
to vote for rejection of the Act shall vote "No." If more than one-half of the votes cast on61
such question are for approval of the Act, Section 1 of this Act shall become of full force and62
effect on January 1, 2027. If the Act is not so approved or if the election is not conducted63
as provided in this section, Section 1 of this Act shall not become effective, and this Act shall64
be automatically repealed on the 365th calendar day following the election date provided for65
in this section. The expense of such election shall be borne by Colquitt County. It shall be66
the election superintendent's duty to certify the result thereof to the Secretary of State. The67
provisions of this section shall be mandatory upon the election superintendent and are not68
intended as directory. If the election superintendent fails or refuses to comply with this69
H. B. 28
- 3 -
25 LC 62 0019/AP
section, any elector of Colquitt County may apply for a writ of mandamus to compel the70
election superintendent to perform his or her duties under this section. If the court finds that71
the election superintendent has not complied with this section, the court shall fashion72
appropriate relief requiring the election superintendent to call and conduct such election on73
the date required by this section or on the next date authorized for special elections provided74
for in Code Section 21-2-540 of the O.C.G.A.75
SECTION 4.76
Except as otherwise provided in Section 3 of this Act, this Act shall become effective upon77
its approval by the Governor or upon its becoming law without such approval.78
SECTION 5.79
All laws and parts of laws in conflict with this Act are repealed.80
H. B. 28
- 4 -

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

House Bill 28 would create a $10,000 homestead exemption from Colquitt County property taxes for county purposes, pending voter approval in the 2026 general primary.

### Plain-language summary

Currently, Colquitt County residents do not have this particular homestead exemption on their county property taxes. House Bill 28 would create a new exemption equal to $10,000 of the assessed value of a homestead, reducing the amount of a homeowner's property that is taxed for county purposes. Homestead is defined using the standard state definition (O.C.G.A. § 48-5-40), plus up to five acres of surrounding land.
Homeowners would need to apply through the Colquitt County tax commissioner, and once approved the exemption would renew automatically each year as long as they still live there. The exemption would not apply to state taxes, school taxes, or city taxes, only county taxes. Because it is a local constitutional amendment, it needs a two-thirds vote in the General Assembly and must be approved by Colquitt County voters in the 2026 general primary before taking effect on January 1, 2027. If voters reject it or no election is held, the law repeals itself.

### What it does

- Creates a new $10,000 homestead exemption from Colquitt County ad valorem (property) taxes used for county government purposes.
- Requires homeowners to apply with the Colquitt County tax commissioner and allows the exemption to renew automatically each year without reapplying.
- Excludes the exemption from applying to state taxes, school district taxes, and municipal taxes, limiting it strictly to county government taxes.
- Makes the exemption apply in addition to other county homestead exemptions but in place of the general state homestead exemption under O.C.G.A. § 48-5-44.
- Requires Colquitt County voters to approve the measure in a referendum during the 2026 general primary before it can take effect.
- Automatically repeals the entire Act if voters reject it or if the required election is not held.

### Who it affects

Homeowners in Colquitt County who claim a homestead exemption, the Colquitt County tax commissioner's office, which must process applications, and the county election superintendent, who must organize the 2026 referendum on the measure.

### Why it matters

If approved by voters, homeowners in Colquitt County would see $10,000 of their home's assessed value shielded from county property taxes starting in 2027, lowering their county tax bills, while the county would collect less revenue from those properties.

### Key provisions

- Section 1 defines the exemption amount ($10,000 of assessed value), the qualifying homestead definition, and the county tax commissioner application process.
- Section 1(e) limits the exemption to county purpose taxes only, excluding state, school, and municipal taxes, and clarifies it replaces the standard state exemption but stacks with other local exemptions.
- Section 1(f) sets the exemption to begin applying to taxable years starting January 1, 2027.
- Section 2 requires a two-thirds majority vote in both legislative chambers for the Act to become law, per the Georgia Constitution.
- Section 3 requires a countywide referendum during the 2026 general primary, specifies the ballot question wording, and sets automatic repeal 365 days after the election if voters reject it or if no election occurs.
- Section 4 sets the general effective date as upon the Governor's approval, except for the referendum-dependent provisions in Section 3.

## Status

- Status: Passed (2025-05-13)
- Last action: Effective Date 2025-05-13 (2025-05-13)
- Sponsors: Charles Cannon
- Official page: https://www.legis.ga.gov/legislation/69308

> The history, votes, and amendments (881 characters) are at https://georgiacommons.org/bills/2025-2026/hb28.md?full=1